Article 129. Collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest at the expense of money held in bank accounts of the payer of the Code on Customs Regulation in the Republic of Kazakhstan
1. In case of non-repayment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, the customs authority, upon the expiration of twenty working days following the date of delivery of the notification of repayment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, shall forcibly recover from bank accounts the amount owed by the payer for customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest.
The provisions of this paragraph do not apply to amounts of money that are collateral for loans issued by the bank in the amount of the outstanding principal debt of the said loan, as well as to bank accounts for which, in accordance with the legislative acts of the Republic of Kazakhstan on social protection, project financing and securitization, banks and banking activities, insurance activities, enforcement proceedings and the status of bailiffs, payments and payment systems, compulsory social health insurance, The imposition of penalties is not allowed in investment and venture funds.
2. The decision on the collection is indisputably taken in the form of a referral to a bank or an organization engaged in certain types of banking operations where the payer's bank accounts are open, a customs collection order for debiting the payer's bank accounts and transferring the necessary money to the budget.
The Customs authority sends a collection order to banks or organizations engaged in certain types of banking operations in hard copy or in electronic form by transmission over a telecommunications network. When sending a collection order in electronic form, such a collection order is formed in the format agreed with the National Bank of the Republic of Kazakhstan.
3. When a bank or an organization performing certain types of banking operations executes a collection order of a customs authority for the collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest from one payer's bank account, collection orders issued by the customs authority to other bank accounts of the payer opened by it in the specified bank or organization, Those who perform certain types of banking operations are returned by a bank or an organization that performs certain types of banking operations., to the customs authority without execution with the attachment of a payment document confirming the fact of execution of the collection order of the customs authority, if such collection orders are issued by the customs authority for the same amount and type of debt.
4. The collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest is indisputably carried out from accounts in the national currency of the Republic of Kazakhstan and foreign currency. Collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest from accounts in foreign currency is carried out in an amount equivalent to the amount of customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest payable in the national currency of the Republic of Kazakhstan at the exchange rate on the day of collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest from the payer's accounts.
5. The execution of a customs body's collection order is carried out by a bank or an organization engaged in certain types of banking operations, in accordance with the procedure and terms established by the legislation of the Republic of Kazakhstan.
The footnote. Article 129 as amended by the Laws of the Republic of Kazakhstan dated 07/04/2018 No. 174-VI (effective after ten calendar days after the date of its first official publication); dated 04/20/2023 No. 226-VII (effective from 07/01/2023).
President
Republic of Kazakhstan
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